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Adsense Help Please!!!

Hello. I have an adsense account for about 5-6 years.
In the beginning I was the payee and all the money went to my bank account. After a while I got a full time job in an institution that didn't allowed me to have extra income. I changed the payee to my wife. Now my wife has a full time job with exact same conditions that doesn't let her have extra income. I want to change the payee name to my mother that has the same address and First name like me. All I have to change is the last name. Is this ok? Can I get my account banned?
I say this because I know that Google does not allow to change payee name to another person.
Who can give me a solution for this? How to change the payee name without getting banned or something.
Excuse my bad english.
Thank you!

I'd have thought your wife's employer wouldn't need to know anything about the account or what you declare to the tax department. The bigger concern is how much of your time it takes away from your real jobs and the potential for a conflict of interest.

I would be seriously looking at the benefit from that extra income and asking yourself "is it worth it?"

Lets say you go for a promotion or a position on a cool project at work and you get it but "John" doesn't. He's pissed off and remembers that once you'd said you had a site about XYZ and he decides to go and leave some nasty, anonymous comments on the site - but when he gets there he sees the ads and realises he can get you sacked/disciplined.